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ccounting 1B idterm 1 ame ABC company had the following expenses in June. actory Utilities Expense $ 14,000 Direct labor $ 150,000 ctoryManager's salary 20,000 Advertising Expense 35,00 actory Security people salaries 60,000 Property taxes on Factory Equipment 10,000 direct Materials 12,000 Property taxes on Sales office 5,000 irect Materials used 200,000 Factory building repairs 4,200 preciation on Factory Equipment 16,000 Sales people's salaries 75,000 epreciation on Sales ofice copy machines 6,000 Office supplies for Admin office Expense 3,000 ommissions for Sales people 30,000 Factory Insurance Cost 6,000 om the information above determine the total amount of 1 Total Manufacturing Overhead 2 Total Manufacturing/Product Costs 3 Total Non-Manufacturing/Period Costs Ending June 30 records for June 30 for ABC Company Revenue 2,000,000 Raw Materials Purchased in Month 150,000 Direct Labor Cost 40,000 Advertising Expense 30,000 Rent on Factory 36,000 Sales Commissions 60,000 Maintenance Expense on factory Equip. 10,000 Supplies for the Factory 7,500 Depreciation on Factory Equipment 25,000 Indirect labor Cost 40,500 Utilities Expense for Factory 15,000 Depreciation on Sales Office Cars 25,000 Raw Mati Work in Process Finished Goods Beginning Inventory 15,000 25,000 30,000 Ending Inventory 20,000 10,000 10,000 Prepare the Cost of Goods Manufactured and Cost of goods sold for the month below